SECURITIES AND EXCHANGE COMMISSION

Issuer Delisting; Notice of Application of Renasant Corporation to Withdraw its Common Stock, $5.00 par value, from Listing and Registration on the American Stock Exchange LLC
File No. 1-13253

June 13, 2005

On April 29, 2005, Renasant Corporation, a Mississippi corporation ("Issuer"), filed an application with the Securities and Exchange Commission ("Commission"), pursuant to Section 12(d) of the Securities Exchange Act of 1934 ("Act")1 and Rule 12d2-2(d) thereunder,2 to withdraw its common stock, $5.00 par value ("Security"), from listing and registration on the American Stock Exchange LLC ("Amex").

On October 19, 2004, the Board of Directors ("Board") of the Issuer approved a resolution to withdraw the Security from listing and registration on Amex and to list the Security on the Nasdaq National Market Systems ("Nasdaq"). The Issuer stated that the Board determined to withdraw the Security from listing on Amex based on the following opinions of the Board: (i) Nasdaq is a more efficient and better structured marketplace that may provide the Issuer with a variety of advantages over Amex, including, but not limited to, (a) a screen-based electronic marketplace with competing market makers, (b) increased liquidity, (c) faster trade execution time, and (d) better execution quality; (ii) the Issuer will have improved visibility to investors by listing on Nasdaq; and (iii) Nasdaq will provide the Issuer with greater exposure to institutional investors. Trading in the Security on Nasdaq commenced on May 2, 2005.

The Issuer stated in its application that it has met the requirements of Amex Rule 18 by complying with all applicable laws in effect in the state of Mississippi, in which it is incorporated, and provided written notice of withdrawal to Amex.

The Issuer's application relates solely to withdrawal of the Security from listing on the Amex and from registration under Section 12(b) of the Act,3 and shall not affect its obligation to be registered under Section 12(g) of the Act.4

Any interested person may, on or before July 6, 2005, comment on the facts bearing upon whether the application has been made in accordance with the rules of Amex, and what terms, if any, should be imposed by the Commission for the protection of investors. All comment letters may be submitted by either of the following methods:

Electronic comments:

Use the Commission's Internet comment form (http://www.sec.gov/rules/delist.shtml); or

Send an e-mail to rule-comments@sec.gov. Please include the File Number 1-13253 or;

Paper comments:

All submissions should refer to File Number 1-13253. This file number should be included on the subject line if e-mail is used. To help us process and review your comments more efficiently, please use only one method. The Commission will post all comments on the Commission's Internet Web site (http://www.sec.gov/rules/delist.shtml). Comments are also available for public inspection and copying in the Commission's Public Reference Room. All comments received will be posted without change; we do not edit personal identifying information from submissions. You should submit only information that you wish to make available publicly.

The Commission, based on the information submitted to it, will issue an order granting the application after the date mentioned above, unless the Commission determines to order a hearing on the matter.

For the Commission, by the Division of Market Regulation, pursuant to delegated authority.5